Browsing by Subject "Connected person"
Now showing items 1-2 of 2
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Evaluating the design of special economic zones as a tax incentive in South Africa
(North-West University, 2019)Special Economic Zones (SEZs) are defined as special demarcated areas that often contain favourable provisions for administrative procedures, streamlined legislation or compliance requirements and fiscal benefits often in ... -
Thin capitalisation : an analysis of the application of the amended section 31(3) of the Income Tax Act no. 58 of 1962
(North-West University (South Africa), Vaal Triangle Campus, 2015)The current Income Tax legislation, in relation to thin capitalisation, requires South African-based entities to transact at an arm’s length basis. This is in accordance with the Draft Interpretation Note issued by the ...